Common Shares Outstanding

Definition: Common Shares Outstanding is the total number of shares of common stock that have been issued by a corporation and are currently held by all shareh…

Common Shares Outstanding is the total number of shares of common stock that have been issued by a corporation and are currently held by all shareholders, including company insiders and the investing public. Shares Outstanding = Issued Shares − Treasury Shares (shares the company has repurchased and holds in treasury). The figure is reported on the face of the balance sheet and in the Statement of Stockholders' Equity. It is the denominator of Book Value Per Share and is multiplied by Market Price Per Share to compute Market Capitalization.